SCHEDULE 6 Climate change levy
Part VI Credits and repayments
Part VI: supplemental provisions
76
(1)
Any notification of an assessment under any provision of this Part of this Schedule to a person’s representative shall be treated for the purposes of this Schedule as notification to the person in relation to whom the representative acts.
(2)
In this paragraph “representative”, in relation to any person, means—
(a)
any of that person’s personal representatives;
(b)
that person’s trustee in bankruptcy or liquidator;
(c)
any person holding office as a receiver in relation to that person or any of his property;
(d)
that person’s tax representative or any other person for the time being acting in a representative capacity in relation to that person.
(3)
In this paragraph “trustee in bankruptcy” includes, as respects Scotland—
F1(a)
a trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016, of a person’s estate; and
(b)
a trustee acting under a trust deed (within the meaning of that Act).
(4)
The powers conferred by paragraphs 73 and 74 are without prejudice to any power of the Commissioners to provide by tax credit regulations for any amount to be set against another.